2016 (4) TMI 1140

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....nbsp;  O R D E R Per Pawan Singh, JM: The present appeal is filed by the Revenue against the order of CIT(A)-8, Mumbai dated 20.1.2014 for the A.Y. 2010-11. The Revenue has raised following grounds of appeal: 1. (a) "On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in deleting the addition on account of excess depreciation claimed by the assessee".....

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....all the grounds of appeal by the Revenue raised in the present appeal are covered by the decision of Co-ordinate Bench of this Tribunal in the assessee's own case for A.Y. 2008-09 and 2009-10, in ITA No. 772 of 2012 and ITA No. 4474 of 2012 respectively. 3. In ITA No. 4474/M/2012, it was held that Capital subsidy is not required to be deducted from the cost of the plant and machinery, subsidy r....